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It should also be noted that Appeals was deliberately
excluded in Notice 89-51 that dealt with the audio
recording provision, as Counsel determined that IRC
7521 was not applicable to Appeals.
Recently Appeals has had several incidents of audio
recordings being altered to imply Appeals employees
were making inappropriate comments. In some cases,
those altered recordings were broadcast on the radio.
We are also aware of instances where excerpts of
stenographic records were combined in inappropriate
ways and published in anti-tax newsletters and other
anti-government publications.
These actions have had the result of undermining the
appearance of Appeals’ competence, impeding Appeals
ability to adequately function in its role as a dispute
resolution function. These incidents have interfered
with our customers’ perception of our ability to carry
our Appeals’ mission to be fair and impartial in our
considerations; and therefore cannot be allowed to
continue.
In addition, Appeals has always been concerned that the
practice of recording conferences and hearings could
inappropriately interfere with the informal nature of
Appeals conferences, and therefore might improperly
impede settlement.
Therefore, the decision has been made to eliminate all
audio as well as stenographic recordings of Appeals
conferences and hearings. That decision is effective
immediately upon the date of this memorandum.
This memorandum supersedes guidance issued in Internal
Revenue Manual 8.7.2.3.4 and 8.6.1.2.5 on the subject
of recording hearings and conferences. The IRM will be
updated to reflect these changes during the next
regular update of that section.
On June 3, 2002, petitioner, after giving to the Appeals
Office his advance request to record, appeared for the hearing.
When the Appeals officer informed him that he would not be
permitted to use an audio recorder, petitioner decided that he
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Last modified: May 25, 2011